Export and re-import at zero duty extended to authorised Indian offices of recognized diamond grading laboratories for certification. The amendment extends the export and re-import at zero duty facility for cut and polished diamonds (each of 0.25 carat or above) so that exporters meeting the turnover criterion or the authorised offices/agencies in India of laboratories specified in the Handbook of Procedures may export to those laboratories and re-import within three months, subject to applicable revenue/customs guidelines and the Handbook's laboratory list.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export and re-import at zero duty extended to authorised Indian offices of recognized diamond grading laboratories for certification.
The amendment extends the export and re-import at zero duty facility for cut and polished diamonds (each of 0.25 carat or above) so that exporters meeting the turnover criterion or the authorised offices/agencies in India of laboratories specified in the Handbook of Procedures may export to those laboratories and re-import within three months, subject to applicable revenue/customs guidelines and the Handbook's laboratory list.
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